FAC Explorer

Audit 362771

FY End
2024-06-30
Total Expended
$1.37M
Findings
2
Programs
8
Organization: East Mesa Charter Elementary School (AZ)
Year: 2024 Accepted: 2025-07-22
Auditor: Fester & Chapman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571757 2024-101 Significant Deficiency - B
1148199 2024-101 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $637,877 Yes 1
10.555 National School Lunch Program $351,503 - 0
84.010 Title I Grants to Local Educational Agencies $212,481 - 0
84.027 Special Education Grants to States $113,091 - 0
10.569 Emergency Food Assistance Program (food Commodities) $26,243 - 0
10.559 Summer Food Service Program for Children $19,388 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,457 - 0
84.173 Special Education Preschool Grants $3,313 - 0

Contacts

Name Title Type
NHZRQS1CNHS8 Annette Lange Auditee
4803556839 Kevin Camberg Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL ASSISTANCE LISTINGS NUMBER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant transactions of East Mesa Charter Elementary School, Inc. (the School), for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The program titles and Federal Assistance Listing numbers were obtained from the federal or passthrough grantor or the 2024 Federal Assistance Listings. When no Federal Assistance Listings numbers had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two digit federal agency identifier and the word "unknown" were used.
Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant transactions of East Mesa Charter Elementary School, Inc. (the School), for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The School did not pass any funds onto subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-101
Criteria: In accordance with 2 CFR, §200.430(i)(1)(i), the School should maintain records that are supported by a system of internal control which provides reasonable assurance that the amounts charged to the grant are accurate. Condition and context: We noted the following errors out of a sample of forty payroll transactions that we tested for the payroll periods ended February 9, 2024 and April 19, 2024: 1) one employee was not paid at the correct rate of pay for both pay periods. Cause: Documentation was not sufficient to support all amounts paid to employees and internal controls were not effective in preventing payroll errors. Effect: There is an increased risk that employee compensation will not be paid accurately and amounts charged to federal programs will not be properly supported. Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the School should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals.
Finding 2024-101
Criteria: In accordance with 2 CFR, §200.430(i)(1)(i), the School should maintain records that are supported by a system of internal control which provides reasonable assurance that the amounts charged to the grant are accurate. Condition and context: We noted the following errors out of a sample of forty payroll transactions that we tested for the payroll periods ended February 9, 2024 and April 19, 2024: 1) one employee was not paid at the correct rate of pay for both pay periods. Cause: Documentation was not sufficient to support all amounts paid to employees and internal controls were not effective in preventing payroll errors. Effect: There is an increased risk that employee compensation will not be paid accurately and amounts charged to federal programs will not be properly supported. Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the School should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals.